Paragraph 34 FA 2012I1

United Kingdom

In section 223 of FA 2012 (tax agents: dishonest conduct)—

(a)

for the heading substitute “Tax advisers: sanctionable conduct”;

(b)

in subsection (1)—

(i)

for “agents” substitute “advisers”;

(ii)

for “dishonest” substitute “sanctionable”.

Annotations